2007 (6) TMI 443

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.... Shri Anil Kumar, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 59/2005-Central Excise dated 07-3-2005 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The appellants manufacture plastic containers which are excisable. The learned Advocate informed us that in the impugned order, th....

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....rbal Care (P) Ltd. to the appellant is includible in the assessable value. According to the Adjudicating Authority, the cost of normal packing will be covered as it is 'in connection with' or 'in respect of sales. He has also relied on the Board's Circular dated 1-7-2002. A demand of Rs. 57,484/- under proviso to Section 11A of the Central Excise Act has been confirmed. Interest under Section 11AB....

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....ndertaking that the boxes supplied will be used in or in relation to the manufacture of the final products in their factory and removed on payment of duty for home consumption. Since the fact of supply of corrugated boxes to the appellant was made known to the Divisional Assistant Collector even on 23-10-2001, there cannot be an allegation of suppression of facts. Hence, the longer period cannot b....